| Previous Section | Index | Home Page |
Income Tax (Construction Industry)
Mr. Peter Bottomley: To ask the Chancellor of the Exchequer if he will estimate the tax deducted from annual earnings in each £2,000 band between £10,000 and £30,000 by tax paying sub-contractors and individual craft workers in the construction industry. [69745]
Dawn Primarolo: The available data for 1997-98 are not yet of sufficient quality to yield estimates in such detail. The following estimates are for each £5,000 band of annual turnover.
| Gross annual turnover of sole trade business | Total amount deducted, 1997-98 (£ million) |
|---|---|
| £10,000 to 15,000 | 240 |
| £15,001 to 20,000 | 240 |
| £20,001 to 25,000 | 130 |
| £25,001 to 30,000 | 60 |
Mr. Peter Bottomley: To ask the Chancellor of the Exchequer if he will estimate the average annual expenses claimed against taxable gross earnings of £25,000 by tax paying sub-contractors and individual craft workers in the construction industry. [69746]
Dawn Primarolo: For the tax year 1996-97 the average value of annual allowable expenses (including materials) plus capital allowances claimed by a subcontractor with annual turnover of £25,000 was about £10,600.
Mr. Peter Bottomley: To ask the Chancellor of the Exchequer if he will calculate (a) the tax deductible and (b) the tax payable for a sub-contracting carpenter/joiner with a turnover of £25,129, work expenses of £6,799 and personal pension payments of £3,470. [69747]
Dawn Primarolo:
The maximum amount deductible on account of income tax and Class 4 national insurance contributions would be £5,780, depending on the amount of work outside the Construction Industry Scheme
23 Feb 1999 : Column: 244
included in the turnover figure, and on the amount of expenses classified as materials for the purposes of the Scheme.
Assuming that only the single person's allowance is claimed and that tax relief is available on the whole of the personal pension contribution the liability to income tax and Class 4 national insurance contributions for the 1998-99 tax year would be £2,972.
If the deductions exceed the liability to income tax and Class 4 national insurance contribution then the individual can claim a repayment of the excess. If the business accounting period end date is early in the tax year, it should be possible to obtain some or all of this repayment within the tax year.
Mr. Peter Bottomley:
To ask the Chancellor of the Exchequer if he will estimate the number of tax paying sub-contractors and individual craft workers earning less than £30,000 per annum to be included in the new tax system for the construction industry. [69744]
Dawn Primarolo:
It is estimated that, very roughly, half a million individual subcontractors will be issued with registration cards (and paid with deductions on account of income tax and Class 4 national insurance contributions) under the new Construction Industry Scheme. This broadly equates to those remaining in the scheme and who have annual turnovers (less materials) of under £30,000.
A more exact assessment is not possible because of the large number of formerly self-employed subcontractors who have moved into employment, and because of uncertainty about how many other individuals will decide to apply for registration cards.
Mr. Hancock:
To ask the Chancellor of the Exchequer if he will estimate the total expenditure on the working families tax credit in Portsmouth in its first year of operation. [69689]
Dawn Primarolo:
I regret that such estimates are not available.
Mr. Hancock:
To ask the Chancellor of the Exchequer what percentage of family credit recipients will not be eligible for increased credit under the working families tax credit programme. [69753]
Dawn Primarolo:
All family credit recipients will also be eligible for working families tax credit. Working families tax credit is more generous and will have a higher income threshold, and a slower taper than family credit. In addition, it will include a new childcare tax credit, which will provide up to 70 per cent. of eligible childcare costs up to maximum costs of £100 per week for one child and £150 per week for two or more children.
No family credit recipients will receive less under working families tax credit. Seventy-five per cent. of family credit recipients will gain.
Mr. Cousins:
To ask the Chancellor of the Exchequer how many IT computerisation projects his Department has commissioned from the private sector; on which dates
23 Feb 1999 : Column: 245
they were commissioned; what was the expenditure on such projects to date; and what was the termination date of the projects. [71785]
Ms Hewitt:
The Treasury has commissioned two IT computerisation projects from the private sector since the start of this Administration. The two systems are:
The two projects are still ongoing. The precise costs of the contracts cannot be given for reasons of commercial confidentiality.
An IT computerisation project commissioned from the private sector has been taken to be one in which the software has been specifically written to address the particular needs of the Department. As such it excludes the purchase of small, general-purpose software packages.
Mr. Swinney:
To ask the Chancellor of the Exchequer (1) if he will (a) estimate the total spending on housing within the Scottish Block in each year from 1994-95 to 2000-2001 in (i) current and (ii) constant 1998-99 prices, (b) estimate the annual percentage change (i) for each of these categories and (ii) in total, (c) estimate (i) the cumulative change and (ii) in total between the years 1994-95 and 2000-2001 and between the years 1996-97 and 2000-2001 and (d) estimate the same as requested in (a) (b) and (c) for the housing expenditure in England; [71773]
23 Feb 1999 : Column: 246
(3) if he will (a) estimate the total spending on health across the Scottish Block as determined by the Block and Barnett Formula arrangement in each year from 1994-95 to 2000-2001 in (i) current and (i) constant 1998-99 prices, (b) estimate the annual percentage change (i) for each of these categories and (ii) in total, (c) estimate the cumulative change (i) for each category and (ii) in total between the years 1994-95 and 2000-2001 and between the years 1996-97 and 2000-2001 and (d) estimate the same as requested in (a) (b) and (c) for the equivalent health expenditure in England. [71774]
Mr. Milburn:
The information requested by the hon. Member on total spending on health, housing and other main categories of the Scottish Block for the years 1994-95 to 1998-99 can be derived from data in the Scottish Office Departmental Report, published in April 1998 (Cm 3914). The allocation of expenditure to these programmes for 1999-2000 and 2000-01 was announced by my right hon. Friend the Secretary of State for Scotland on 14 July 1998, Official Report, columns 138-42; my right hon. Friend provided further information on allocations to programmes to the hon. Member on 10 November 1998, Official Report, columns 157-58. Further details will be available in the 1999 Scottish Office Departmental Report to be published at the end of March. Relative levels of spending on programmes funded by the Scottish Block are determined by my right hon. Friend the Secretary of State. From 1 July 1999 decisions on the allocation of expenditure will be a matter for the Scottish Parliament.
Comparative data for public spending levels in England and Scotland were published in Public Expenditure Statistical Analyses (PESA) 1998-99 (cm 3901) in April 1998. New estimates up to 1997-98 will be published in PESA 1999-2000 at the end of March. The Reports of the Department of Health, the Department of the Environment, Transport and the Regions and other relevant departmental reports giving details of planned spending for 2000-01 and beyond will also be published at the end of March.
23 Feb 1999 : Column: 247
(i) an upgrade to the Ministerial Correspondence System which was commissioned in November 1997; and
(ii) a new Financial Information System, the underlying system for the Public Expenditure Survey information. This project was commissioned in January 1998.
(2) if he will (a) estimate the total spending (i) by main category of expenditure and (ii) in total, across each of the main categories of the Scottish Block as determined by the Block and Barnett Formula arrangement in each year from 1994-95 to 2000-2001 in (1) current and (2) constant 1998-99 prices, (b) estimate the annual percentage change for (i) each of these categories and (ii) in total, (c) estimate the cumulative change (i) for each category and (ii) in total between the years 1994-95 and 2000-2001 and between the years 1996-97 and
2000-2001 and (d) estimate the same as requested in (a)(b) and (c) for the equivalent expenditure categories in England that form the basis for the determination of the Barnett Formula calculation, (i) for those categories that are available, (ii) and in total; [71772]
| Next Section | Index | Home Page |